Ajustes de inventário - impactos econômico-financeiros no resultado: o caso distribuidora de combustíveis

Abstract

This study aims to investigate the inventory adjustment process as a strategy for reconciling and equalizing discrepancies between physical and accounting stock records. It explores how such divergences are documented in accounting and examines the effects of losses and surpluses on the overall outcomes of a fuel distribution company. Variations in total fuel quantities are commonly linked to temperature changes; typically, fuels derived from sugarcane experience evaporation, whereas petroleum-based fuels, such as gasoline and diesel, tend to expand, resulting in increased volume. When considering a variable material like automotive fuels, it is crucial to understand that record-keeping and evaluations are conducted in a specialized manner to accurately ascertain their quantity and to determine potential gains or losses in inventory management. The purpose of this study is to investigate the impact of inventory adjustments on the company's results by analyzing economic and financial indicators and conducting simulations to gauge the significance of these adjustments. An analysis of the company's income statements from 2018 to 2022 reveals that inventory adjustments account for an average of 20% of the total cost of goods sold. This finding suggests a 'return' of the product sold to the stock, implying a consistently positive impact on the company's performance.